The tariff classification of five unisex jackets from Taiwan

NY C81497 December 11, 1997 CLA-2-62:RR:NC:WA:357 C81497 CATEGORY: Classification TARIFF NO.: 6202.92.2061; 6202.93.4500; 6202.93.5011 Ms. Blythe Severson Expeditors International of Washington, Inc. 980 Lone Oak Road Suite I28 Eagan, MN 55121 RE: The tariff classification of five unisex jackets from Taiwan Dear Ms. Severson: In your letter dated October 30, 1997, on behalf of Welch Apparel Group, Inc., you requested a classification ruling. Five samples were submitted as follows: Style WG-2 "Henley Windshirt", is a hip-length long sleeved pullover jacket constructed of an outershell composed of a woven peached 100% nylon fabric which you state has a 600mm polyurethane coating rendering the garment water resistant. The garment has a mesh lining. The pullover has a partial opening at the neck which is secured by three button closures. The garment's collar, sleeve cuffs and waistband is composed of a ribbed-knit fabric. There are two side-seam zippered pockets at the waist. Style WG-3 "V-Neck Windshirt", is a hip-length long sleeved pullover jacket constructed of an outershell composed of a woven peached microfiber 100% polyester fabric which you state has a 600mm polyurethane coating rendering the jacket water resistant. The garment has a mesh lining, a cross-over v-neck style collar composed of a ribbed-knit fabric, two side seam zippered pockets at the waist and ribbed-knit fabric sleeve cuffs and waistband. Style WG-4 is a long sleeved hip-length jacket constructed of an outershell composed of a woven peached microfiber 100% polyester fabric which you state has a 600mm polyurethane coating rendering the garment water resistant. The jacket's lining, chest warmer insert and inner collar are composed of a woven cotton sheeting fabric. The garment has a stand-up outer collar and a full front opening secured by a zipper closure. There are two double entry front pockets with a button flap closure, free hanging front and back yokes and elasticized sleeve cuffs and waistband. Style WG-5 is a long sleeved hip-length jacket constructed of an outershell composed of a color blocked woven peached 100% nylon fabric which you state has a 600mm polyurethane coating rendering the garment water resistant. The garment has a mesh lining, an integral hood with a drawcord tightening, a stand-up collar and a full front opening secured by a zipper closure. An overlapping flap with four snaps covers the zipper area. The garment's hood can be rolled up and secured within the collar by three "VELCRO"-type fasteners. There are two zippered front pockets at the waist, a free-hanging back yoke, an elasticized waistband and partially elasticized sleeve cuffs with a "VELCRO"-type fastener tab. Style WG-7 is a long sleeved thigh-length jacket constructed of an outershell composed of a woven 100% cotton fabric. In a phone conversation you indicated that the jacket is not coated for water resistance. The garment has a woven flannel lining, a stand-up collar and a full front opening secured by a double pull zipper closure which extends to the top of the garment's collar. An overlapping flap with five snaps covers the zipper area. The garment features a free-hanging front yoke, an inner drawcord tightening at the waist, two front pockets secured by flaps with a snap closure, and adjustable snap tabs on the sleeve cuffs. The coatings on styles WG-2, WG-3, WG-4 and WG-5 are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The samples are being returned to you. If the jackets are worn by both males and females and can not be identified as exclusively men's, then the applicable classification for the garments will be in the HTS subheading covering women's garments. Information you submitted with the samples indicates that the jackets are sized as unisex and are sold generally to customers in the promotional business. If style numbers WG-2, WG-3, WG-4 and WG-5 pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garments will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem. If style numbers WG-2, WG-3, WG-4 and WG-5 do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29 percent ad valorem. The applicable subheading for style number WG-7 will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's anoraks, windbreakers and similar articles of cotton. The duty rate will be 9.3 percent ad valorem. Style numbers WG-2, WG-3, WG-4 and WG-5 fall within textile category designation 635. Style number WG-7 falls within textile category designation 335. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division